§11-27-14. Imposition of Tax on Providers of Optometric Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing optometric services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-6. Imposition of Tax on Providers of Dental Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing dental services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing emergency ambulance service, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in […]
§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing independent laboratory or X-ray services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax […]
§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing inpatient hospital services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in […]
§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing intermediate care facility services for individuals with an intellectual disability, there is levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of […]
§11-27-10a. Imposition of Tax on Managed Care Organizations
(a) Imposition of tax. For the privilege of holding a certificate of authority within this state to establish or operate a “health maintenance organization” pursuant to 33-25A-4 of this code (hereinafter “certified HMO”), there is hereby levied and shall be collected from every such certified HMO an annual broad-based health care-related tax. (b) Rate and […]
§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing nursing facility services, other than those services of intermediate care facilities for individuals with an intellectual disability, there is levied and shall be collected from every person rendering such service an annual broad-based health care-related […]
§11-27-1. Legislative Findings
The Legislature finds and declares that: (a) Medicaid provides access to basic medical care for our citizens who are not physically, mentally or economically able to provide for their own care. (b) Inadequate compensation of health care providers rendering Medicaid services is a barrier to indigent persons obtaining access to health care services. (c) Without […]
§11-27-2. Short Title; Arrangement and Classification
This article may be cited as the "West Virginia Health Care Provider Tax Act of 1993". No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article. No legal effect shall be given to any descriptive […]